Auditors in the digital age: a systematic literature review
Diogo Leocádio,
Luís Malheiro,
João Carlos Gonçalves dos Reis
Abstract:PurposeThis study examines the dynamics of innovative auditing practices in the digital age, with a specific focus on auditor competencies. Within this scope, we highlight the necessity of redefining auditing practices and the essential adaptation required from auditors. The primary objective is to understand comprehensively how auditor competencies can be strengthened to meet the challenges posed by innovative audit practices.Design/methodology/approachA Systematic Literature Review (SLR) was conducted to exp… Show more
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